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Employees and their employers contribute to IPERS a set percentage of employees' wages. Benefits are funded entirely by contributions plus investment income.
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Contribution Rate History
View a history of contribution rate changes, categorized by occupation code.
Calendar Year Wage Ceiling
The IRS sets a maximum wage amount that can be covered by IPERS. Wages above this ceiling are not subject to IPERS withholding, and employers do not include them on IPERS reports. IPERS monitors covered wages for members with multiple employers. IPERS accepts all covered wages until a member has reached the IRS limit and will notify employers who report wages over the limit. IPERS will then return any excess contributions.
- The calendar year 2016 wage ceiling was $265,000.
- The calendar year 2017 wage ceiling is $270,000.